https://www.taxtmi.com/caselaws?id=291441 Cenvat credit remained available for services used in setting up a factory because the broader limb of the input service definition covered services used in or in relation to manufacture of final products. The omission of the words "setting up" from the definition did not, by itself, defeat eligibility where the credit was already sustained on the manufacture-linked wording. The prior finding that the disputed services fell within that wider expression was not displaced, so the entitlement to credit was maintained in favour of the assessee. en-us Fri, 24 Jan 2020 00:00:00 +0530 Tue, 10 Nov 2020 17:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291441 Cenvat credit remained available for services used in setting up a factory because the broader limb of the input service definition covered services used in or in relation to manufacture of final products. The omission of the words "setting up" from the definition did not, by itself, defeat eligibility where the credit was already sustained on the manufacture-linked wording. The prior finding that the disputed services fell within that wider expression was not displaced, so the entitlement to credit was maintained in favour of the assessee. Case-Laws Central Excise Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291441